investigacion sobre las situaciones de una compañia interna, Resúmenes de Estadística Empresarial

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UNIT I - REPORT

Company Internal Environment Costs/

Margins

Universidad Tecnológica de Nuevo Laredo.

 Teacher: Ricardo Ramírez Aguilar.

 Student: Julio Cesar Gonzalez Mendez.

 Grade: 9 Group: B

INDEX UNIT I - REPORT.................................................................................................................................. 1 Company Internal Environment Costs/ Margins ................................................................................. 1 Company Internal Environment .......................................................................................................... 3 How to identify environmental costs......................................................................................... 5 Margins.............................................................................................................................................. 6 Margins.......................................................................................................................................... 8

 Costs****. The costs of making sure that a company’s activities do not damage the environment or that any such damage is put right. There are many types of environmental costs and these are often difficult to identify as they are hidden in overheads. Measuring environmental costs is now an important issue for many companies, as national regulations become more stringent and penalties or fines more severe. It is useful to classify environmental costs into four categories:• environmental appraisal costs. These are the costs of activities performed to monitor environmental effects that a firm is responsible for. Examples include the costs arising from inspection of products and contamination testing.• environmental prevention costs. These are the costs of activities performed to prevent the production of waste that could cause damage to the environment. Examples include the costs of recycling products, training staff, and carrying out environmental studies.• environmental internal failure costs. These are the costs of activities that have to be performed when contaminants and waste have been produced by a company but not discharged into the environment. Examples include treating toxic waste and maintaining pollution equipment.• environmental external failure costs. These are the costs incurred by a company if it discharges waste into the environment.

• environmental appraisal costs. These are the costs of activities performed to monitor environmental effects that a firm is responsible for. Examples include the costs arising from inspection of products and contamination testing.
• environmental prevention costs. These are the costs of activities performed to prevent the production of waste that could cause damage to the environment. Examples include the costs of recycling products, training staff, and carrying out environmental studies.
• environmental internal failure costs. These are the costs of activities that have to be performed when contaminants and waste have been produced by a company but not discharged into the environment. Examples include treating toxic waste and maintaining pollution equipment.
• environmental external failure costs. These are the costs incurred by a company if it discharges waste into the environment.

How to identify environmental costs Departmental managers and senior employees should understand the individual processes in detail and be able to help you identify how large costs are broken down across different activities. In addition, these managers can provide guidance and information that will help you identify the best way to make changes, and over what timescales they can be implemented. Face-to-face meetings with managers are also important in providing an understanding of physical quantities eg raw materials and waste, rather than purely financial costs. This kind of information is important when setting targets because operational managers don't often have cost information, and may find it easier to measure physical quantities. Departmental managers can also help identify internal costs and where savings can be made. For example, although the general ledger and supplier invoices will show the cost of disposing of a skip full of waste, departmental managers will know how long it takes to fill the skip. These costs need to be included in environmental management accounts. You can use activity-based costing to develop a detailed understanding of costs and identify cost drivers which reflect the links between causes and effects of environmental impacts. You can then use this information to recalculate the costs of products, processes and services. See the page in this guide on how to allocate environmental costs to specific processes.

Operating margin concept. Calculation and interpretation Operating margin is calculated by dividing operating income by net sales. Operating margin is also known as profitability on sales, and it gives analysts an idea of how profitable you are before interest and taxes for every euro you sell. A good operating margin implies that the company can take care of the fixed costs, interest on the debt ... Implying a lower financial risk for the company.

OPERATING MARGIN = OPERATING INCOME

NET SALES Operating income is calculated by subtracting operating expenses, depreciation and amortization from Gross Income. The Operating Margin is what is left of the income after paying the variable costs of production, such as wages, raw materials, etc. This ratio tells how much money the company generates before interest and taxes with respect to each euro sold. The operating margin of a company often indicates the ability it has to satisfy creditors and create value for shareholders through the generation of operating cash flow. For example, if one company has an operating margin of 5% on 10 million in net sales and another company has an operating margin of 15% on 20 million in net sales, the first company may have difficulty meeting its fixed costs in the event that the turnover is reduced. The second company has a greater cushion to face difficult times. When determining the operating margin, it is important to consider the nature of the expenses that we are considering. Operating expenses are considered to be "fixed" or "variable".  Fixed operating expenses are expenses that remain stable over time, even if the business or income changes: rents for facilities, interest on debt ... as long as they are predetermined.

 Variable expenses change with changes in the business, for example the cost of materials ...

 Margins

Changes in the world economy have been evident since the arrival of new technologies and business methods. These changes have led to a new business environment, increasingly complex, due to the emergence of new companies and competition between them. For a company, the primary objective is to achieve the best possible results, therefore, it is necessary to study in depth the causes of the difficulties that said company presents, and offer solutions to adapt to the new market. It consists of evaluating the resources, skills and competencies of said company to be able to adopt the pertinent strategic tools and thus be able to acquire an optimal level of results. In other words, it is a complete study of the company's ability to develop against the competition Indeed, the world of work is increasingly complex, and it is important to adopt the necessary techniques to stand out and shine against the competition. For this, it is necessary to make a good margin of a company, reviewing its history, its evolution, the techniques and resources that said company has, and the image that it projects as a brand and position in the market. The key to business success is knowing how to take advantage of companies' resources to optimize results and improve the weaknesses that they may present.